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Highlights / Annotations / Catch Notes For October of 2022

Home Highlights October October 2022 Year 2022

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Showing 1 to 50 of 396 Records

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October 31, 2022 Case Laws GST

Refund of Cess - zero-rated sales - relevant date - the recent Notification dated 05.07.2022, clearly postulates that in respect of period 1st March, 2020 to 28th......
October 31, 2022 Case Laws GST

Refund of the IGST paid on the goods supplied to SEZ units - The period from 15.03.2020 till 28.02.2022 stand excluded in computing the period prescribed for limitation.....
October 31, 2022 Case Laws Income Tax

Assessment proceedings against dead person - curable defect u/s 292B or not? - the legal representative of the deceased assessee submitted to the jurisdiction of the......
October 31, 2022 Case Laws Income Tax

Unexplained credit under Section 68 - The transaction must be looked at in entirety including events that have transpired in the subsequent years. That is to say that......
October 31, 2022 Case Laws Income Tax

Exemption u/s. 11 - claim denied as delay in filing audit report in Form 10B - the clarification in condoning the delay in filing Form 10B for A.Y. 2016-17 is binding on....
October 31, 2022 Case Laws Income Tax

Disallowance of claim of depreciation on the withholding tax (TDS liability) borne by the assessee, which has been capitalised - There should not be any dispute that the....
October 31, 2022 Case Laws Income Tax

Disallowance of long Term Capital loss (LTCL) - Cost of acquisition - The assessee had also furnished the proper reasons for exiting out of her investment from the said.....
October 31, 2022 Case Laws Income Tax

Interest u/s 244A on refund of taxes - The time period taking by the ld CIT(A) in disposing off the appeal cannot be attributed to the assessee and the said period......
October 31, 2022 Case Laws Income Tax

Deduction 80IB - claim of interest income & other income - CIT(A) had rightly pointed out about the embedded duty drawback value in Export Turn Over which is not......
October 31, 2022 Case Laws Income Tax

Addition u/s 68 - share application money - preference shares - additions as dubious transaction for which no proper explanation was given - the assessee was provided......
October 31, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Even after considering the amendment made by Finance Act, 2015 in the provisions of Section 263 widening the scope of its applicability and......
October 31, 2022 Case Laws Income Tax

Addition of gifts - gifts received by the newly wed couple from the immediate family or relatives - there is tradition in marriage of a female - CIT(Appeals) ought to......
October 31, 2022 Case Laws Income Tax

Levy of interest u/s 234A, 234B and 234C - Disallowance of TDS credit deducted by ex-employer of the appellant - it is seen that for attracting the levy of interest, the....
October 31, 2022 Case Laws Customs

Revocation of Customs Broker License - The main contention of the learned counsel for the appellant is that simply because an employee of the appellant had committed an.....
October 31, 2022 Case Laws Money Laundering

Grant of bail - respondent is suffering from Malignancy and Cancer - The Department ought not to have filed such a Special Leave Petition wasting the stationery, the......
October 31, 2022 Case Laws Money Laundering

Money Laundering - Provisional Attachment Order - This Court is of the considered opinion that the present is not a fit case wherein this Court should interfere with the....
October 31, 2022 Case Laws Service Tax

Extended period of limitation - intent to evade payment of duty - Suppression - The reason for such bona fide belief stands corroborated from the fact that the service......
October 31, 2022 Case Laws Central Excise

Valuation of goods - finished goods cleared to interconnected sister units - The legislators keeping in mind and accepting the interpretation of valuation provision made....
October 31, 2022 Case Laws Central Excise

CENVAT Credit - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit......
October 31, 2022 Case Laws Central Excise

Maintainability of appeal of the assessee - threshold amount involved in the appeal - disputed amount is less than Rs.2,00,000/- - the appellant failed to appeared for......
October 31, 2022 Case Laws Indian Laws

Dishonor of Cheque - the mere fact that the statement of the Attorney Holder of the complainant in this case has not been recorded in accordance with the provisions......
October 31, 2022 Case Laws Indian Laws

Dishonor of Cheque - Grant of interim compensation - Although no guidelines for grant of interim compensation have been laid down in Section 143-A of the NI Act, yet it.....
October 30, 2022 Case Laws GST

Restoration of GST Registration of the Petitioner - Having regard to the material on record and specific assertion on the part of the petitioner that it was not possible....
October 30, 2022 Case Laws GST

Validity of assessment orders - allegation that the dealers, from whom the petitioner has purchased the goods, are not existing/fictitious - Since this material forms......
October 30, 2022 Case Laws GST

Validity of show cause notice - Levy of Interest - jurisdiction or authority of law under Section 50 of the KGST Act, to levy interest - The petitioner has been merely......
October 30, 2022 Case Laws GST

Jurisdiction for issuance of SCN - assessment in relation to the petitioner-assessee is assigned to Central Taxation Authority - the petitioner instead of challenging......
October 30, 2022 Case Laws Income Tax

TP adjustment - ITAT decided that the transaction pertaining to receipt of administrative services to comparable uncontrolled price (‘CUP’) method - all the three......
October 30, 2022 Case Laws Income Tax

TP adjustments - Period of limitation for proceedings before the DRP - As to acquiescence of the petitioner, reject the submission of the respondents for the reason that....
October 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Eligibility of reasons to believe - there is nothing new and it is, in fact, the very note filed by the assessee as well as material......
October 30, 2022 Case Laws Income Tax

Addition u/s 68 - Deeming fiction applies in the hands of the person in whose book’s sums are credited. There it ends, such deeming fiction cannot travel to other......
October 30, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - As per CIT there is violation of section 40A(3) not considered by AO - if all such vouchers reflecting cash payment to a single party/creditor.....
October 30, 2022 Case Laws Income Tax

Allowability of a claim of expenditure u/s. 37(1) - deduction of commission expenses - A.O had failed to give any justifiable reason as regards declining of the......
October 30, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - there is a huge difference in invoice value and the duty paid as per the Annexure-15 and the ITS data available -reconciliation should have......
October 30, 2022 Case Laws Income Tax

Unexplained expenditure u/s. 69C - CIT(A) held that the AO was not justified in assuming that the assessee had made unaccounted purchases solitary on the basis that the.....
October 30, 2022 Case Laws Income Tax

Revision u/s 263 - Validity of order passed by the AO as per the direction of the Settlement Commission u/s.254D(4) - The order passed by the ld. AO u/s.143(3) r.w.s.......
October 30, 2022 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - Merely because the advances were given from assessee’s cash credit account, a simplistic presumption cannot be drawn that......
October 30, 2022 Case Laws Income Tax

Unexplained cash deposited in the bank - ITAT accepted the contention of assessee that the assessee was withdrawing the cash from Bank and keeping it at home and......
October 29, 2022 Case Laws Customs

Levy of penalty on vessel operators - petitioners had not filed Export General Manifest (EGM) in respect of certain specified shipping bills - the request of the......
October 29, 2022 Case Laws Customs

Demand of customs duty - CIRP proceedings under IBC were concluded - Taking into consideration the fact of the completion of the resolution process of the respondent by.....
October 29, 2022 Case Laws Customs

Hawala transactions - valuation of imported goods - The offence committed by the appellant has not been rebutted by the appellant in many words. Moreover, the under......
October 29, 2022 Case Laws Customs

Levy of penalty on steamer agent - Undeclared consignment - iolation of conditions / instructions contained in the Board Circular - Revenue has not whispered anywhere if....
October 29, 2022 Case Laws Customs

Rejection of the declared value by the original authority - The prices which were declared in the Bill of Entry were a fraction of the price of the Zhiyun brand goods......
October 29, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - corporate guarantor or not - In a contract of guarantee, there are three different entities i.e. i) ‘surety’ ii) ‘principal debtor’ and iii)......
October 29, 2022 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - adjustment of amount deposited under protect - The issues with regard to the liability of the......
October 29, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the.....
October 28, 2022 Case Laws GST

Cancellation of registration of petitioner - The petitioner should furnish a proper reply to the show cause notice dated 18.08.2022 making out a case as to why action......
October 28, 2022 Case Laws GST

Seeking direction to re-credit amount - period of limitation for refund - Gap between online application and physical application - It has to be held that the date of......
October 28, 2022 Case Laws GST

Release of detained goods - petitioner (revenue) had received intelligence that the goods are being transported twice over on the same set of invoices - If the assessee.....
October 28, 2022 Case Laws GST

Seeking release of detained goods - delayed generation of E-way bill - the department has proceeded to determine the tax liability as well as penalty only u/s 129, which....
October 28, 2022 Case Laws GST

Revocation of order of cancellation of registration - The application of the petitioner for revocation of the order of cancellation of registration was rejected by the......

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

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